{"id":"F2007L02502","name":"Tariff Concession Order 0707358","slug":"tariff-concession-order-0707358","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":68054,"registerId":"commonwealth-F2007L02502-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0707358","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Paul Mercer, a delegate of the Chief Executive Officer declare that the goods specified in Column 1 of THE TABLE are goods to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 of THE TABLE applies. This Order shall have effect from 16.05.07 and continue in force until revoked under sections 269SC or 269SD of the Act, or the date, if any, specified in Column 2. |\n| -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n\nTHE TABLE\n\n| COLUMN 1Description of Goods including theCustoms Tariff Classification | COLUMN 2Schedule 4 Item NumberLast date of effect |\n| ----------------------------------------------------------------------- | ------------------------------------------------- |\n\n| 3924.10.00 | TABLEWARE AND/OR KITCHENWARE, consisting of ANY of the following:(a) polycarbonate;(b) polypropylene;(c) acrylic;(d) styrene acrylonitrileOp. 16.05.07 - TC 0707358 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Paul Mercer..........................Dated 23 July 2007 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument itself does not amend other legislation; it designates that the listed goods are to be treated under Schedule 4 item 50 from 16 May 2007 until revoked. There is no text in the Order indicating a change to the scope of the Schedule or retrospective alteration of prior decisions."},"complexity_factors":["Reference to statutory power and revocation mechanics: s269P of the Customs Act 1901 authorises the declaration; revocation is by ss269SC or 269SD (document text).","Dependence on an external tariff schedule: the instrument makes the goods subject to Part III, Schedule 4 item 50 of the Customs Tariff Act 1995 (Column 2), so the practical tariff outcome requires consulting that item.","Technical tariff classification: the goods are identified by tariff heading 3924.10.00 (Column 1), which requires precise HS code application at import.","Product description ambiguity: phrase 'consisting of ANY of the following' (polycarbonate, polypropylene, acrylic, styrene acrylonitrile) may raise questions for mixed-material or composite goods (Column 1).","Temporal clarity: the Order specifies an operative start date (16.05.07) and continues until formal revocation, creating open-ended duration contingent on administrative action (Order header and Column 2).","Delegated decision-maker: a delegate of the CEO (Paul Mercer) signed the Order, reflecting administrative discretion in issuance (signature block)."],"plain_english_summary":"This Tariff Concession Order (TCO 0707358) declares that tableware and/or kitchenware classified under tariff heading 3924.10.00 and made of polycarbonate, polypropylene, acrylic or styrene acrylonitrile are goods to which Part III, Schedule 4 item 50 of the Customs Tariff Act 1995 applies, effective 16 May 2007. Mechanically, it changes which Schedule 4 treatment applies to these imported goods until revoked under the Customs Act. The immediate parties affected are importers, customs officials and downstream purchasers because the instrument determines tariff treatment and related compliance obligations."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard administrative instrument creating a tariff concession for specific plastic goods. It has not expanded beyond its original purpose of granting duty relief for the specified tableware and kitchenware."},"complexity_factors":["Very short document (1 page)","Only 1 defined term implicit (the customs classification 3924.10.00)","No cross-references to other legislation beyond naming the empowering Act and Tariff","Simple tabular format with only 2 columns","No conditional logic or exceptions — straightforward declaration of concession","Single operative provision under a standard legislative formula"],"plain_english_summary":"This Tariff Concession Order lets specified polycarbonate, polypropylene, acrylic and styrene‑acrylonitrile tableware and kitchenware imported under tariff heading 3924.10.00 attract the concessional (typically zero) duty rate in Schedule 4, Item 50 of the Customs Tariff Act 1995. It lowers import costs for importers and Australian retailers—potentially reducing consumer prices—and has been in effect since 16 May 2007 (signed 23 July 2007) until revoked."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0707358","history":"/api/acts/tariff-concession-order-0707358/history","analysis":"/api/acts/tariff-concession-order-0707358/analysis","conflicts":"/api/acts/tariff-concession-order-0707358/conflicts","importantCases":"/api/acts/tariff-concession-order-0707358/important-cases","documents":"/api/acts/tariff-concession-order-0707358/documents"}}